State-owned cultural relic collects an unit to accept donate outside the condition, remand and import duty-free and temporary measure from the Chinese cultural relic that recovers outside the condition

Wealth tax [2002]81 number

(on June 25, 2002)

The first returns home to promote the Chinese cultural relic outside condition of prediction of a person's luck in a given year to weigh, what be used at state-owned cultural relic to collect an unit is permanent collect and reveal, the commonweal sex activity such as research, make this way especially.

The 2nd accords with this method to set and collect an unit to be donated in order to accept the orgnaization outside the condition, individual by department of administration of cultural relic of the State Council and state-owned cultural relic, remand and from the Chinese cultural relic that waits for means to obtain is recovered to import outside the condition, avoid impose value added tax of segment of custom duty, import, consumption tax.

The Chinese cultural relic that this the 3rd method place weighs includes:

() China is made before 1949, metal of etc of silver of production or publication chinaware, gold, bronze ware implement, the carving of all sorts of jade stone implement, lacquer, glass service, material, sculpture is tasted, furniture, painting and calligraphy, a rubbing from a stone inscription, rubbings from a stone tablet, books, document;

(2) after 1949, our country is deceased the work of home of home of contemporary and close, famous painting and calligraphy, arts and crafts;

The donation that this the 4th method place weighs is to show the orgnaization outside the condition, individual will be lawful the action that alms of all free of Chinese cultural relic give department of administration of cultural relic of the State Council or state-owned cultural relic to collect an unit;

The return or points to hold of the orgnaization outside the condition, individual general former department that this way says from China foray, theft, smuggling or other and illegal the reassign of free of Chinese cultural relic that leave the country gives cultural relic of the State Council administration branch or;

This method place says recovering is to show basis of department of administration of cultural relic of the State Council concerns international convention to answer former department from all alone outside the condition from China foray, theft, smuggling or other and illegal the behavior of the Chinese cultural relic that leave the country.

The 5th state-owned cultural relic collects an unit to accept the orgnaization outside the condition, individual to donate, donative Chinese cultural relic, need is dealt with duty-free, before a month that should enter a country in cultural relic, offer written application to department of administration of cultural relic of the State Council. Previous12Next